Skip to main content

Section 124

Exercise of powers, etc.


(1) Subject to any express direction by the Commissioner to the contrary, the powers and duties of the Commissioner under this Act, other than powers under section 114, may be exercised by a Deputy Commissioner, Senior Assistant Commissioner, or Assistant Commissioner.

(2) The Commissioner may, subject to such limitations as he may think fit, authorize an officer to exercise any of the powers conferred by this Act upon the Commissioner other than the powers conferred by section 114 and 123.


Previous                Next